Book contents
- Frontmatter
- Contents
- List of contributors
- Preface
- Abbreviations
- PART I Economic findings and theories on nonprofit organizations
- PART II The nonprofit sector: private law, trust law, tax law in selected countries
- 4 Anglo-American countries
- 5 Germanic countries
- 6 Romanic countries
- Nonprofit organizations in France
- 7 Transformation countries
- PART III The board of nonprofit organizations
- PART IV Good governance of nonprofit organizations: activities and regulatory problems
- PART V Good governance of nonprofit organizations: self-regulation, disclosure and supervision
- Index
- References
Nonprofit organizations in France
from 6 - Romanic countries
Published online by Cambridge University Press: 05 August 2011
- Frontmatter
- Contents
- List of contributors
- Preface
- Abbreviations
- PART I Economic findings and theories on nonprofit organizations
- PART II The nonprofit sector: private law, trust law, tax law in selected countries
- 4 Anglo-American countries
- 5 Germanic countries
- 6 Romanic countries
- Nonprofit organizations in France
- 7 Transformation countries
- PART III The board of nonprofit organizations
- PART IV Good governance of nonprofit organizations: activities and regulatory problems
- PART V Good governance of nonprofit organizations: self-regulation, disclosure and supervision
- Index
- References
Summary
Introduction
The term “nonprofit organization”
In institutional law the term “nonprofit organization” (organisme sans but lucratif) is only an informal, non-official term often used to refer to organizations that do not distribute their profit to their members or founders. In fact, the criterion of non-distribution of profit is part of the legal definition of each entity.
This paper principally presents associations regulated under the July 1, 1901 Act (relating to the contract of association [afterwards: L. 1901]), public utility associations (association reconnue d'utilité publique) and public utility foundations (fondation d'utilité publique).
Empirical information
At present, there are an estimated 1,100,000 active associations (including 1,971 public utility associations) with more than 21 million members and 1.8 million employees. Most associations are formed in the athletic (24%), cultural (19%) and leisure and social activities (18%) sectors.
In September 2008 there were 552 public utility foundations and 218 company foundations (fondation d'entreprise). In 2007 709 sheltered foundations (fondation abritée) (including 610 set under the Fondation de France) and 16 scientific cooperation foundations were counted. Most foundations are found in the cultural (21%), social activity, charitable and humanitarian aid (22%), health (15%) and educational (13%) sectors.
The number of nonprofit organizations, in particular public utility associations and public utility foundations is increasing continually.
- Type
- Chapter
- Information
- Comparative Corporate Governance of Non-Profit Organizations , pp. 265 - 324Publisher: Cambridge University PressPrint publication year: 2010
References
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